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Registered number: 10558828
Up And Out Builds Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Tony R Pomfret & Associates
37a High Street
Hoddesdon
EN11 8TA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10558828
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,236 18,826
11,236 18,826
CURRENT ASSETS
Stocks 5 - 13,200
Debtors 6 2,612 1,063
Cash at bank and in hand 63,844 35,717
66,456 49,980
Creditors: Amounts Falling Due Within One Year 7 (33,648 ) (23,609 )
NET CURRENT ASSETS (LIABILITIES) 32,808 26,371
TOTAL ASSETS LESS CURRENT LIABILITIES 44,044 45,197
Creditors: Amounts Falling Due After More Than One Year 8 (8,372 ) (11,191 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,809 ) (2,676 )
NET ASSETS 32,863 31,330
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 32,763 31,230
SHAREHOLDERS' FUNDS 32,863 31,330
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Chonnor Dowd
Director
21/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Up And Out Builds Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10558828 . The registered office is 37a High Street, Hoddesdon, Herts, EN11 8TA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 12.5% Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 1,762 32,304 1,374 35,440
Disposals - (8,600 ) - (8,600 )
As at 31 January 2024 1,762 23,704 1,374 26,840
Depreciation
As at 1 February 2023 698 15,342 574 16,614
Provided during the period 353 3,334 275 3,962
Disposals - (4,972 ) - (4,972 )
As at 31 January 2024 1,051 13,704 849 15,604
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 January 2024 711 10,000 525 11,236
As at 1 February 2023 1,064 16,962 800 18,826
5. Stocks
2024 2023
£ £
Work in progress - 13,200
- 13,200
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,612 1,063
2,612 1,063
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,819 2,819
Other creditors 9,147 8,531
Taxation and social security 21,682 12,259
33,648 23,609
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,372 11,191
8,372 11,191
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,819 2,819
Later than one year and not later than five years 8,372 11,191
11,191 14,010
11,191 14,010
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Directors' Loan account

Directors' Loan account

At balance sheet date, the company owed £8,078 (2022 £7,509) to Mr C Dowd and Mrs F Dowd, who are directors and shareholders of the company.
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